Italian patent box cup method and analysis


On 7 April 2016, the Italian Revenue Agency issued Circular No. 11, which further clarifies the Patent Box regime application and the procedure for obtaining a tax ruling.

The Italian Revenue Agency indicated the preferred and more reliable methods to compute the IP related return for the Patent Box regime:

  • The comparable uncontrolled price (CUP) method.
  • The transactional profit split method.

The RoyaltyRange data is fully compliant, very valuable and productive in any patent box regime application due to the following:

  • Specifically compiled for the CUP method application.
  • Includes detailed functional, risk and asset analysis.
  • OECD BEPS compliant.
  • Detailed third party highest quality data.

RoyaltyRange data and benchmarking studies are extensively used for the patent box application purposes. The most efficient and beneficial way to get all relevant comparable data for your patent box analysis is to subscribe for an unlimited database access.

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